{"version":"1.0","provider_name":"steuerportal.ch","provider_url":"https:\/\/steuerportal.ch\/fr\/","author_name":"Yuki Lehmann","author_url":"https:\/\/steuerportal.ch\/fr\/autoren\/yuki-lehmann\/","title":"La succession fiscale des personnes morales &#8226; steuerportal.ch","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Iwe9hAIW9M\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-succession-fiscale-des-personnes-morales\/\">La succession fiscale des personnes morales<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/la-succession-fiscale-des-personnes-morales\/embed\/#?secret=Iwe9hAIW9M\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0La succession fiscale des personnes morales\u00a0\u00bb &#8212; steuerportal.ch\" data-secret=\"Iwe9hAIW9M\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/steuerportal.ch\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"Ces derni\u00e8res ann\u00e9es, la succession fiscale a fait l\u2019objet d\u2019une attention croissante dans la jurisprudence, en particulier dans le domaine de la taxe sur la valeur ajout\u00e9e. Les questions relatives \u00e0 la succession fiscale s\u2019agissant d\u2019autres types d\u2019imp\u00f4ts ont moins \u00e9t\u00e9 th\u00e9matis\u00e9es, bien qu\u2019elles soient tout aussi pertinentes en pratique. Manuel Dubach et Marco Buchmann examinent donc la succession fiscale dans le contexte de l\u2019imp\u00f4t sur le b\u00e9n\u00e9fice, de l\u2019imp\u00f4t anticip\u00e9 et des droits de timbre."}